New York City tax should not be applied (part-time resident)

Forum|Forum|1 year ago
January 27, 2025
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A filer for 2024 moved to New York City from another state in September 2024 and began earning wages through the end of the year. Assume no wages were earned before this time. The filer lived in NYC for fewer than 183 days, thereby classifying them as a part-time resident of the city. Similarly, they would not meet the conditions of the Statutory Residence Test.

Am I correct in understanding that this filer would not be liable to pay New York City tax, just the state tax on the income recorded after moving to NYC (since they are a NYC partial resident, not a resident, for 2024)? My TurboTax return is not yet registering this refund.

Residency

TomD8

Employee

There are two kinds of resident for tax purposes: domiciliary, and statutory.

Once the filer establishes his primary residence (his "domicile") in NYC, he becomes a domiciliary resident of NYC. A domicilary resident of NYC is taxed by NYC (and NYS) on all his income. In the case of a part-year resident, all the filer's income after he establishes his domicile in NYC is taxable by NYC.

A statutory resident of NYC is someone whose domicile is not NYC, but who spends 184 or more days in NYC and maintains a place of abode there.

https://www.tax.ny.gov/pit/file/nonresident-faqs.htm#:~:text=You%20are%20a%20New%20York%20State%20resident%20if%20your%20domicile,State%20during%20the%20taxable%20year.

**Answers are correct to the best of my ability but do not constitute tax or legal advice.